OpenLegislation

Paragraph 85 C1

In section 31(3)—

(a)

in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1; and

(c)

after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.

Annotations

Textual amendments

F1

Sch. 6 paras. 84(a), 85(b) repealed by Finance Act 1972 (c. 41), s. 134, Sch. 28 Part VI

Modifications

C1

The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.